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NY 808926

April 26, 1995

CLA-2-64:S:N:N8:346 808926


TARIFF NO.: 6404.19.90 ; 6216.00.4600

Mr. James L. Gregory
Border Brokerage Co.
P.O. Box 3549
Blaine, WA 98231

RE: The tariff classification of three water sport booties and a sport glove from Taiwan or Thailand.

Dear Mr. Gregory:

In your letter dated March 24, 1995, on behalf of Fitzwright Co. Ltd., you requested a tariff classification ruling.

The samples that you have submitted are three different styles of scuba-bootie type footwear, which, you state, are dedicated for use in various water sports such as windsurfing, kayaking, surfing, and water skiing. A sample of a glove designed to be used in these same water sports was also submitted.

The three water sport booties all have stitched together uppers of an elastic textile material which consists of a layer of neoprene rubber sandwiched between two external surface layers of a knit textile fabric. We note that you did not provide prices for any of these "booties", so we will presume, for the purposes of this ruling, that all three will be valued at over $12 per pair.

The footwear items are described as follows:

1. Style 59115 "Tech Zip Boot"- An over-the-ankle water sport boot, about 8 inches high, with a predominately textile upper, a plastic side zipper closure, a 7/8 inch wide adjustable textile strap buckled across the instep and a molded rubber cup-soled bottom, which overlaps the upper all around the boot while rising up as much as 2.5 inches in the area of the heel.

2. Style 59114 "BARE Boot"- An over-the-ankle water sport boot, about 8 inches high, with a predominately textile upper that has large rubber reinforcement and/or accessory pieces cemented or
vulcanized on at the vamp and in the area around the heel. It also has a side zipper closure, an adjustable textile strap with a plastic buckle at the instep, and a rubber outer sole with a fully encircling, 1 inch high rubber sidewall tape reinforcement.

3. Style 59111 "BARE Toes(feet)"- A below-the-ankle type water sport bootie/shoe, with a predominately textile upper which features a rubber reinforced, splay toed front and vamp, and a rubber reinforced heel. This bootie also has a vulcanized-on rubber outer sole, which overlaps the upper by varying heights all around the shoe, and a 3/4 inch wide adjustable closure ankle strap, which is laced through two textile loops sewn on at the topline.

The glove, identified by you as "Style 59120 BARE Glove", and designed to be used in water sports such as windsurfing and water skiing, has a synthetic leather palm, palm-side of the thumb and fourchettes. The synthetic leather (amara) is made of a nonwoven textile material. The back of the hand is described as being made from neoprene rubber with knitted nylon laminated to both sides. The glove has a 2 inch wide wrap around elasticized strap that is fastened with a hook-and-loop closure. The essential character is imparted by the "amara" palm.

The applicable subheading for all three of the water sport "bootie" items described above will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is not a slip-on; and which, we assume, is valued over $12.00 per pair. The rate of duty will be 17.8 percent ad valorem.

The applicable subheading for the water ski/surfing glove will be 6216.00.4600, HTS, which provides for other gloves, mittens and mitts, of man-made fibers, all the foregoing specially designed for use in sports. The rate of duty will be 5.2 percent ad valorem.

Articles classifiable under subheading 6216.00.46, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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